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2021 (6) TMI 155 - Commissioner - GSTCancellation of registration of petitioner - Non-filing of GST returns - scope of SCN - 3 months were wrongly omitted from SCN - Principles of natural justice - HELD THAT:- The adjudicating authority has issued a show cause notice Reference Number WM060109193A0713, dated 19-11-2019 in Form GSTR-3A under Section 46 of the CGST Act, 2017 stating the reason being “Non-filing of GST returns” (GSTR-3B) for the period October, 2018 to March, 2019 and April, 2019 to September, 2019 (Financial Year 2018-19 and 2019-2020). Further, the adjudicating authority has passed the best judgment Assessment Order C. No. CGST-20/R-XXVI/Non-filing NBD/178/19/8287, dated 30-1-2020 in Form GST ASMT-13 under Section 62 of the CGST Act, 2017 for non-filing of GSTR-1 statement and GSTR-3B return for the months of January, 2019 to December, 2019 and, also for not discharging/set-off their outward liability (CGST ₹ 31,13,628/- + SGST ₹ 31,13,628/-, Interest ₹ 5,46,890/- and Penalty ₹ 6,22,726/-) total amounting to ₹ 73,96,872/-. The appellant has mainly contested in their appeal memo that the adjudicating authority has passed the best judgment Assessment Order C. No. CGST-20/R-XXVI/Non-filing NBD/178/19/8287, dated 30-1-2020 in Form GST ASMT-13 under Section 52 of the CGST Act, 2017 for non-filing of GSTR-1 statement and GSTR-3B return for the months of January, 2019 to December, 2019 whereas, in the show cause notice Reference Number WM060109193A0713, dated 19-11-2019 issued in Form GSTR-3A under Section 46 of the CGST Act, 2017 for “Non-filing of GST returns” (GSTR-3B) under which the period of dispute has been shown from October, 2018 to September, 2019 Financial Year 2018-19 and 2019-2020. Thus, the adjudicating authority did not issue any show cause notice in Form GSTR-3A under Section 46 of the CGST Act, 2017 for the period of October, 2019, November, 2019 and December, 2019 and passed the best Assessment Order dated 30-1-2020 taking the period from January, 2019 to December, 2019 without the following of principle of natural justice. Scope of SCN - HELD THAT:- The adjudicating authority while passing Assessment Order in Form ASMT-13, dated 30-1-2020 under Section 62 of the CGST Act, 2017 the period of dispute has been taken from January, 2019 to December, 2019 whereas, in show cause notice issued under Section 46 of the CGST Act, 2017 the period of dispute has been taken from October, 2018 to March, 2019 and April, 2019 to September, 2019. Thus as per above situation it is clearly proves that in the show cause notice the period of three months i.e. October, 2019, November, 2019 and December, 2019 has been left unnoticed by the adjudicating authority and reply to show cause notice of the appellant dated 25-11-2019 has also not been considered. The registration of the appellant was cancelled with effect from 21-1-2020 vide Reference Number ZA080120044221D, dated 21-1-2020 with following due procedure as per law. In these circumstances, the provisions of Section 63 of CGST Act, 2017 shall be applicable as the best judgment assessment order has been passed by the adjudicating authority on 30-1-2020 after cancellation of registration of the appellant on 21-1-2020 - matter remanded to the adjudicating authority with direction to follow the procedures as laid down under the CGST Act and Rules, 2017 and other instruction/circular issued in this regard and pass the speaking order accordingly by following the principle of natural justice. Appeal allowed by way of remand.
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